Idaho State Tax Commission

Idaho State Tax Commission

Income Tax Rules Committee

This committee is responsible for all individual and business income tax rules as well as Estate and Transfer Tax rules, Kilowatt Hour rules, Mine License rules, and Tax Commission Administration and Enforcement rules.

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Next meeting(s)

  • Location: 800 Park Blvd., Plaza IV, Boise ID 83712-7742

List of all meetings (with available documents) »

Rules under discussion (status board)

Rule, description Current status
Administration and Enforcement (35.02.01)
No posted activity at this time. 
Estate and Transfer (35.01.04)
No posted activity at this time. 
Income (35.01.01)
016 IDAHO GROSS INCOME - new rule to provide guidance regarding the definition of Idaho gross income and how it is calculated being reviewed
268 IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - SUSPENDED LOSSES FROM PASS-THROUGH ENTITIES - new rule to provide guidance regarding sourcing of suspended losses of nonresidents being reviewed
275 IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INVESTMENT INCOME FROM QUALIFIED INVESTMENT PARTNERSHIPS - providing example showing non-Idaho real property being reviewed
560 SPECIAL RULES - remove language about "unusual fact situations that ordinarily are unique and non-recurring" Draft rule to be presented at the June 18th meeting
750 BROADBAND EQUIPMENT INVESTMENT CREDIT: IN GENERAL - modify rule to give guidance on how the mechanics of the broadband tax credit work with regard to the carryover period draft rule to be presented at June 18th meeting
Kilowatt Hour (35.01.07)
No posted activity at this time. 
Mine License (35.01.08)
No posted activity at this time. 

Meetings history

  • June 18, 2014:   Agenda
  • July 16, 2014:  
  • August 20, 2014:   Packet

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